ORDER : 1. Heard the learned counsel for the parties. 2. The only question that requires consideration is whether ‘Dharmada’ charged by the assessees should be included in the assessable value under Section 4 of the Central Excise and Salt Act, 1944, or not. 3. The learned counsel for the appellants-Revenue submitted that this question is to be answered in favour of the Revenue, having regard to the decision of this Court in the case of Tata Iron and Steel Co. Ltd. vs. Collector of Central Excise, Jamshedpur [ 2002 (146) E.L.T. 3 (S.C.)]. The learned counsel for the respondents was not in a position to dispute this legal position. 4. Under these circumstances, following the said judgment, these appeals are allowed and the impugned orders are set aside. No costs.